Brighton College v Marriott (HM Inspector of Taxes): HL 18 Dec 1925

Income Tax – Public school-Profits from school fees – Whether profits, of trade-Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Section 37 (1) (b), and Schedule D-Finance Act, 1921 (11 and 12 Geo. V, c. 32), Section 30 (1) (c).

Citations:

[1925] UKHL TC – 10 – 213

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 04 May 2022; Ref: scu.633850